Valuation of merged businesses, purchase price allocation, and Net Asset Value computation. –
Business Combination Valuation – This is the valuation of businesses or business units that are being acquired or combined under one control, usually for accounting under Ind-AS 103 / IFRS 3. It estimates the fair value of the acquiree and its underlying assets and liabilities.
NAV (Net Asset Value) Valuation – This method values an entity based on the fair value of its underlying assets minus its liabilities. It is commonly used for holding companies, investment entities, and asset-heavy businesses.